Martin D. Dietz
Personal Details
First Name: | Martin |
Middle Name: | D. |
Last Name: | Dietz |
Suffix: | |
RePEc Short-ID: | pdi40 |
[This author has chosen not to make the email address public] | |
University of St. Gallen, Institut fur Finanzwirtschaft und Finanzrecht (IFF-HSG) Varnbuelstrasse 19 CH-9000 St. Gallen, Switzerland | |
Affiliation
(50%) School of Economics and Political Science
Universität St. Gallen
Sankt Gallen, Switzerlandhttp://www.seps.unisg.ch/
RePEc:edi:vwasgch (more details at EDIRC)
(50%) Institut für Finanzwissenschaft und Finanzrecht
School of Economics and Political Science
Universität St. Gallen
Sankt Gallen, Switzerlandhttp://www.iff.unisg.ch/
RePEc:edi:iffsgch (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Keuschnigg Christian & Dietz Martin, 2010. "Capital Income Tax Reform in Switzerland," EcoMod2002 330800039, EcoMod.
- Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo.
- Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
- Martin D. Dietz, 2004. "Dividend and Capital Gains Taxation in a Cross-Section of Firms," Public Economics 0405004, University Library of Munich, Germany.
- Dietz, Martin D., 2003. "Screening and advising by a venture capitalist with a time constraint," CFS Working Paper Series 2003/48, Center for Financial Studies (CFS).
- Martin D. Dietz & Christian Keuschnigg, 2003.
"Corporate Income Tax Reform in Switzerland,"
University of St. Gallen Department of Economics working paper series 2003
2003-07, Department of Economics, University of St. Gallen.
- Martin D. Dietz & Christian Keuschnigg, 2004. "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
Articles
- Christian Keuschnigg & Martin Dietz, 2007.
"A growth oriented dual income tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
- Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.
- Martin D. Dietz & Christian Keuschnigg, 2004.
"Corporate Income Tax Reform in Switzerland,"
Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
- Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Working papers
- Roger Gordon & Martin Dietz, 2006.
"Dividends and Taxes,"
NBER Working Papers
12292, National Bureau of Economic Research, Inc.
Cited by:
- Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
- Seppo Kari & Jussi Laitila, 2015.
"Nonlinear Dividend Tax and the Dynamics of the Firm,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
- Kari, Seppo & Laitila, Jussi, 2012. "Non-linear dividend tax and dynamics of the firm," Working Papers 41, VATT Institute for Economic Research.
- Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
- Erin E. Syron Ferris, 2015. "Dividend Taxes and Stock Volatility," Finance and Economics Discussion Series 2015-36, Board of Governors of the Federal Reserve System (U.S.).
- Anagnostopoulos, Alexis & Cárceles-Poveda, Eva & Lin, Danmo, 2012.
"Dividend and capital gains taxation under incomplete markets,"
Journal of Monetary Economics, Elsevier, vol. 59(7), pages 599-611.
- Alexis Anagnostopoulos & Eva Carceles-Poveda, 2010. "Dividend and Capital Gains Taxation under Incomplete Markets," Department of Economics Working Papers 10-06, Stony Brook University, Department of Economics.
- Jianjun Miao & Francois Gourio, 2007.
"Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform,"
2007 Meeting Papers
147, Society for Economic Dynamics.
- Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
- Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
- François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
- Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
- François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014.
"Do Dividend Taxes Affect Corporate Investment?,"
CESifo Working Paper Series
4931, CESifo.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Dackehag, Margareta & Hansson, Åsa, 2015.
"Taxation of Dividend Income and Economic Growth: The Case of Europe,"
Working Paper Series
1081, Research Institute of Industrial Economics.
- Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers 2015:24, Lund University, Department of Economics.
- Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014.
"Heterogeneous Tax Sensitivity of Firm-level Investments,"
Economics Working Paper Series
1426, University of St. Gallen, School of Economics and Political Science.
- Egger, Peter H. & Erhardt, Katharina & Keuschnigg, Christian, 2020. "Heterogeneous tax sensitivity of firm-level investments," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 512-538.
- Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014. "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Series 306, Institute for Advanced Studies.
- Keuschnigg, Christian & Egger, Peter & ,, 2018. "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers 13341, C.E.P.R. Discussion Papers.
- Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014. "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 60-68, June.
- Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008.
"Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005,"
CESifo Working Paper Series
2201, CESifo.
- Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
- Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
- Bo Becker & Marcus Jacob & Martin Jacob, 2011.
"Payout Taxes and the Allocation of Investment,"
NBER Working Papers
17481, National Bureau of Economic Research, Inc.
- Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013. "Payout taxes and the allocation of investment," Journal of Financial Economics, Elsevier, vol. 107(1), pages 1-24.
- Zhiguo He & Gregor Matvos, 2016.
"Debt and Creative Destruction: Why Could Subsidizing Corporate Debt Be Optimal?,"
Management Science, INFORMS, vol. 62(2), pages 303-325, February.
- Zhiguo He & Gregor Matvos, 2012. "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt be Optimal?," NBER Working Papers 17920, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Cindy M. Vojtech, 2012. "The relationship between information asymmetry and dividend policy," Finance and Economics Discussion Series 2012-13, Board of Governors of the Federal Reserve System (U.S.).
- Christian Bellak & Markus Leibrecht, 2010.
"Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 350-383, December.
- Leibrecht, Markus & Bellak, Christian & Wild, Michael, 2009. "Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises," Discussion Paper Series 1: Economic Studies 2009,19, Deutsche Bundesbank.
- Jennifer Blouin & Jana Raedy & Douglas Shackelford, 2010. "Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes," NBER Working Papers 16129, National Bureau of Economic Research, Inc.
- Kari, Seppo & Karikallio, Hanna, 2007.
"Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax,"
Discussion Papers
416, VATT Institute for Economic Research.
- Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Anton Korinek & Joseph E. Stiglitz, 2008.
"Dividend Taxation and Intertemporal Tax Arbitrage,"
NBER Working Papers
13858, National Bureau of Economic Research, Inc.
- Korinek, Anton & Stiglitz, Joseph E., 2009. "Dividend taxation and intertemporal tax arbitrage," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 142-159, February.
- Francois Gourio & Jianjun Miao, 2010.
"Online Appendix to "Transitional Dynamics of Dividend and Capital Gains Tax Cuts","
Online Appendices
08-187, Review of Economic Dynamics.
- Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
- Saez, Emmanuel & Chetty, Raj, 2010.
"Dividend and Corporate Taxation in an Agency Model of the Firm,"
Scholarly Articles
9748526, Harvard University Department of Economics.
- Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
- Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
- Köthenbürger, Marko & Stimmelmayr, Michael, 2016.
"The Efficiency Costs of Dividend Taxation with Managerial Firms,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145649, Verein für Socialpolitik / German Economic Association.
- Marko Koethenbuerger & Michael E Stimmelmayr, 2022. "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, vol. 132(643), pages 1123-1149.
- Marko Köthenbürger & Michael Stimmelmayr, 2015. "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series 5569, CESifo.
- Hossain, Ashrafee Tanvir & Hossain, Takdir & Kryzanowski, Lawrence, 2021. "Political corruption and corporate payouts," Journal of Banking & Finance, Elsevier, vol. 123(C).
- Francois Gourio & Jianjun Miao, "undated". "Transitional Dynamics of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-021, Boston University - Department of Economics.
- Jesse Edgerton, 2010. "Effects of the 2003 dividend tax cut: evidence from real estate investment trusts," Finance and Economics Discussion Series 2010-34, Board of Governors of the Federal Reserve System (U.S.).
- Koethenbuerger, Marko & Stimmelmayr, Michael, 2014.
"Corporate deductibility provisions and managerial incentives,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2007. "Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?," NBER Working Papers 13601, National Bureau of Economic Research, Inc.
- Erin E. Syron Ferris, 2018. "Dividend taxes and stock volatility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 377-403, April.
- François Gourio & Jianjun Miao, 2010.
"Transitional Dynamics of Dividend and Capital Gains Tax Cuts,"
NBER Working Papers
16157, National Bureau of Economic Research, Inc.
- Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
- Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva, 2014. "Income Taxes, Public Fiscal Policy And Economic Growth," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(3), pages 52-64, December.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo.
- Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
Cited by:
- Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Henrekson, Magnus & Sanandaji, Tino, 2008.
"Entrepreneurship and the Theory of Taxation,"
Working Paper Series
732, Research Institute of Industrial Economics, revised 01 Sep 2009.
- Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
- Michael P. Devereux, 2012.
"Issues in the Design of Taxes on Corporate Profit,"
Working Papers
1215, Oxford University Centre for Business Taxation.
- Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
- Christian Keuschnigg, 2007.
"Exports, Foreign Direct Investment and the Costs of Corporate Taxation,"
CESifo Working Paper Series
2114, CESifo.
- Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers 0708, Oxford University Centre for Business Taxation.
- Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
- Christian Keuschnigg, 2006. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-17, Department of Economics, University of St. Gallen.
- Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
- Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
- Márcio Telles Portal & Luís Laureano, 2015. "Rebound Effect of Allowance for Corporate Equity on Debt Bias," Working Papers Series 2 15-06, ISCTE-IUL, Business Research Unit (BRU-IUL).
- Michael Stimmelmayr, 2018.
"Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
- Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
- Bernd Genser & Andreas Reutter, 2007.
"Moving Towards Dual Income Taxation in Europe,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
- Doina Radulescu & Michael Stimmelmayr, 2006.
"ACE Vs. CBIT: Which Is Better for Investment and Welfare?,"
EcoMod2006
272100072, EcoMod.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018.
"Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment,"
Working Paper Series
20305, Victoria University of Wellington, Chair in Public Finance.
- Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Kari, Seppo & Karikallio, Hanna, 2007.
"Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax,"
Discussion Papers
416, VATT Institute for Economic Research.
- Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Portal, Márcio Telles & Laureano, Luis, 2017. "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, vol. 42(C), pages 480-495.
- Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
- Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007.
"Nordic Dual Income Taxation of Entrepreneurs,"
Discussion Papers
415, VATT Institute for Economic Research.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
- Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
- aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
- Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
- John W. Diamond & George R. Zodrow, 2006.
"Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0629, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- John W. Diamond & George R. Zodrow, 2007. "Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0715, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
- Ruud de Mooij & Michael P. Devereux, 2009.
"Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms,"
Taxation Papers
17, Directorate General Taxation and Customs Union, European Commission.
- Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
- Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
- Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013. "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 57-87, September.
- Gerhard Wagenhals, 2011. "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 3-13.
- Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo.
- Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Ushakov Denis & Natalia Bandurina & Sergey Shkodinsky, 2017. "Country s Welfare as an Efficiency Factor in Fiscal Policy Promoting Economig Growth," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 13(2), pages 121-127.
- Keuschnigg, Christian, 2011.
"The Design of Capital Income Taxation: Reflections on the Mirrlees Review,"
Economics Working Paper Series
1129, University of St. Gallen, School of Economics and Political Science.
- Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
- Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.
- Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
- Radulescu, Doina & Stimmelmayr, Michael, 2010.
"The impact of the 2008 German corporate tax reform: A dynamic CGE analysis,"
Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
- Michael STIMMELMAYR & Doina RADULESCU, 2009. "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.
- Ruud de Mooij & M.P. Devereux, 2009.
"An applied analysis of ACE and CBIT reform in the EU,"
CPB Discussion Paper
128, CPB Netherlands Bureau for Economic Policy Analysis.
- Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
- Christian Keuschnigg, 2006. "Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-16, Department of Economics, University of St. Gallen.
- Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2017. "No Business Taxation Without Model Representation: Adding Corporate Income and Cash Flow Taxes to GIMF," IMF Working Papers 2017/259, International Monetary Fund.
- Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, May.
- Martin D. Dietz, 2004.
"Dividend and Capital Gains Taxation in a Cross-Section of Firms,"
Public Economics
0405004, University Library of Munich, Germany.
Cited by:
- Seppo Kari & Jussi Laitila, 2015.
"Nonlinear Dividend Tax and the Dynamics of the Firm,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
- Kari, Seppo & Laitila, Jussi, 2012. "Non-linear dividend tax and dynamics of the firm," Working Papers 41, VATT Institute for Economic Research.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
- Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007.
"Nordic Dual Income Taxation of Entrepreneurs,"
Discussion Papers
415, VATT Institute for Economic Research.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo.
- Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
- Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc.
- Henrekson, Magnus & Sanandaji, Tino, 2016.
"Owner-Level Taxes and Business Activity,"
Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
- Henrekson, Magnus & Sanandaji, Tino, 2015. "Owner-Level Taxes and Business Activity," Working Paper Series 1086, Research Institute of Industrial Economics, revised 19 Feb 2016.
- Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship," Working Paper Series 716, Research Institute of Industrial Economics.
- Orhan Erem Atesagaoglu, 2017. "Taxes, Financial Markets and the Great Moderation," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 31(2), pages 83-115.
- Seppo Kari & Jussi Laitila, 2015.
"Nonlinear Dividend Tax and the Dynamics of the Firm,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
- Martin D. Dietz & Christian Keuschnigg, 2003.
"Corporate Income Tax Reform in Switzerland,"
University of St. Gallen Department of Economics working paper series 2003
2003-07, Department of Economics, University of St. Gallen.
- Martin D. Dietz & Christian Keuschnigg, 2004. "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
Cited by:
- Michael Stimmelmayr, 2018.
"Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
- Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo.
- Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
- Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
- Henrekson, Magnus & Sanandaji, Tino, 2016.
"Owner-Level Taxes and Business Activity,"
Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
- Henrekson, Magnus & Sanandaji, Tino, 2015. "Owner-Level Taxes and Business Activity," Working Paper Series 1086, Research Institute of Industrial Economics, revised 19 Feb 2016.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
- Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
- Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
- Radulescu, Doina & Stimmelmayr, Michael, 2010.
"The impact of the 2008 German corporate tax reform: A dynamic CGE analysis,"
Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
- Michael STIMMELMAYR & Doina RADULESCU, 2009. "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors," ifo Working Paper Series 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
Articles
- Christian Keuschnigg & Martin Dietz, 2007.
"A growth oriented dual income tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
See citations under working paper version above.
- Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.
- Martin D. Dietz & Christian Keuschnigg, 2004.
"Corporate Income Tax Reform in Switzerland,"
Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
See citations under working paper version above.Sorry, no citations of articles recorded.
- Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
More information
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NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 4 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-CFN: Corporate Finance (3) 2003-03-25 2004-05-26 2006-06-17
- NEP-PUB: Public Finance (3) 2003-03-25 2005-08-13 2006-06-17
- NEP-ACC: Accounting and Auditing (2) 2005-08-13 2006-06-17
- NEP-FIN: Finance (2) 2005-08-13 2006-06-17
- NEP-PBE: Public Economics (2) 2005-08-13 2006-06-17
- NEP-EEC: European Economics (1) 2003-03-25
- NEP-ENT: Entrepreneurship (1) 2004-05-16
- NEP-FMK: Financial Markets (1) 2006-06-17
- NEP-FOR: Forecasting (1) 2006-06-17
- NEP-MAC: Macroeconomics (1) 2005-08-13
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